(c)is used for drawing a trailer which has a plated gross weight exceeding 4,000 kgs and when so drawn is used for the conveyance of goods or burden.

(3)The annual rate of vehicle excise duty applicable to a relevant rigid goods vehicle is to be determined in accordance with the following tables by reference to—

(a)whether or not the vehicle has road-friendly suspension,

(b)the number of axles on the vehicle,

(c)the appropriate HGV road user levy band for the vehicle (see column (1) in the tables),

(d)the plated gross weight of the trailer (see columns (2) and (3) in the tables), and

(e)the total of the revenue weight for the vehicle and the plated gross weight of the trailer (the “total weight”) (see columns (4) and (5) in the tables).

(4)For the purposes of this paragraph a vehicle does not have road-friendly suspension if any driving axle of the vehicle has neither —

(a)an air suspension (that is, a suspension system in which at least 75% of the spring effect is caused by an air spring), nor

(b)a suspension which is regarded as being equivalent to an air suspension for the purposes under Annex II of Council Directive 96/53/EC.

(5)The “appropriate HGV road user levy band” in relation to a vehicle means the band into which the vehicle falls for the purposes of calculating the rate of HGV road user levy that is charged in respect of the vehicle (see Schedule 1 to the HGV Road User Levy Act 2013).

(6)The tables are arranged as follows—

(a)table 1 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 2 axles;

(b)table 2 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 3 axles;

(c)table 3 applies to relevant rigid goods vehicles with road-friendly suspension on which there are 4 or more axles;

(d)table 4 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 2 axles;

(e)table 5 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 3 axles;

(f)table 6 applies to relevant rigid goods vehicles which do not have road-friendly suspension and on which there are 4 or more axles.

Table 1

Vehicles with road-friendly suspension and 2 axles

Appropriate HGV road user levy band

Plated gross weight of trailer

Total weight

Rate

(1)

(2)

(3)

(4)

(5)

(6)

Exceeding (kgs)

Not exceeding (kgs)

Exceeding (kgs)

Not exceeding (kgs)

£

B(T)

4,000

12,000

-

27,000

230

B(T)

12,000

-

-

33,000

295

B(T)

12,000

-

33,000

36,000

401

B(T)

12,000

-

36,000

38,000

319

B(T)

12,000

-

38,000

-

444

D(T)

4,000

12,000

-

30,000

365

D(T)

12,000

-

-

38,000

430

D(T)

12,000

-

38,000

-

444

Table 2

Vehicles with road-friendly suspension and 3 axles

Appropriate HGV road user levy band

Plated gross weight of trailer

Total weight

Rate

(1)

(2)

(3)

(4)

(5)

(6)

Exceeding (kgs)

Not exceeding (kgs)

Exceeding (kgs)

Not exceeding (kgs)

£

B(T)

4,000

12,000

-

33,000

230

B(T)

12,000

-

-

38,000

295

B(T)

12,000

-

38,000

40,000

392

B(T)

12,000

-

40,000

-

295

C(T)

4,000

12,000

-

35,000

305

C(T)

12,000

-

-

38,000

370

C(T)

12,000

-

38,000

40,000

392

C(T)

12,000

-

40,000

-

370

D(T)

4,000

10,000

-

33,000

365

D(T)

4,000

10,000

33,000

36,000

401

D(T)

10,000

12,000

-

38,000

365

D(T)

12,000

-

-

-

430

Table 3

Vehicles with road-friendly suspension and 4 or more axles

Appropriate HGV road user levy band

Plated gross weight of trailer

Total weight

Rate

(1)

(2)

(3)

(4)

(5)

(6)

Exceeding (kgs)

Not exceeding (kgs)

Exceeding (kgs)

Not exceeding (kgs)

£

B(T)

4,000

12,000

-

35,000

230

B(T)

12,000

-

-

-

295

C(T)

4,000

12,000

-

37,000

305

C(T)

12,000

-

-

-

370

D(T)

4,000

12,000

-

39,000

365

D(T)

12,000

-

-

-

430

E(T)

4,000

12,000

-

-

535

E(T)

12,000

-

-

-

600

Table 4

Vehicles without road-friendly suspension with 2 axles

Appropriate HGV road user levy band

Plated gross weight of trailer

Total weight

Rate

(1)

(2)

(3)

(4)

(5)

(6)

Exceeding (kgs)

Not exceeding (kgs)

Exceeding (kgs)

Not exceeding (kgs)

£

B(T)

4,000

12,000

-

27,000

230

B(T)

12,000

-

-

31,000

295

B(T)

12,000

-

31,000

33,000

401

B(T)

12,000

-

33,000

36,000

609

B(T)

12,000

-

36,000

38,000

444

B(T)

12,000

-

38,000

-

604

D(T)

4,000

12,000

-

30,000

365

D(T)

12,000

-

-

33,000

430

D(T)

12,000

-

33,000

36,000

609

D(T)

12,000

-

36,000

38,000

444

D(T)

12,000

-

38,000

-

604

Table 5

Vehicles without road-friendly suspension with 3 axles

Appropriate HGV road user levy band

Plated gross weight of trailer

Total weight

Rate

(1)

(2)

(3)

(4)

(5)

(6)

Exceeding (kgs)

Not exceeding (kgs)

Exceeding (kgs)

Not exceeding (kgs)

£

B(T)

4,000

10,000

-

29,000

230

B(T)

4,000

10,000

29,000

31,000

289

B(T)

10,000

12,000

-

33,000

230

B(T)

12,000

-

-

36,000

295

B(T)

12,000

-

36,000

38,000

392

B(T)

12,000

-

38,000

-

542

C(T)

4,000

10,000

-

31,000

305

C(T)

4,000

10,000

31,000

33,000

401

C(T)

10,000

12,000

-

35,000

305

C(T)

12,000

-

-

36,000

370

C(T)

12,000

-

36,000

38,000

392

C(T)

12,000

-

38,000

-

542

D(T)

4,000

10,000

-

31,000

365

D(T)

4,000

10,000

31,000

33,000

401

D(T)

4,000

10,000

33,000

35,000

609

D(T)

10,000

12,000

-

36,000

365

D(T)

10,000

12,000

36,000

37,000

392

D(T)

12,000

-

-

38,000

430

D(T)

12,000

-

38,000

-

542

Table 6

Vehicles without road-friendly suspension with 4 or more axles

Appropriate HGV road user levy band

Plated gross weight of trailer

Total weight

Rate

(1)

(2)

(3)

(4)

(5)

(6)

Exceeding (kgs)

Not exceeding (kgs)

Exceeding (kgs)

Not exceeding (kgs)

£

B(T)

4,000

12,000

-

35,000

230

B(T)

12,000

-

-

-

295

C(T)

4,000

12,000

-

37,000

305

C(T)

12,000

-

-

-

370

D(T)

4,000

10,000

-

36,000

365

D(T)

4,000

10,000

36,000

37,000

444

D(T)

10,000

12,000

-

39,000

365

D(T)

12,000

-

-

-

430

E(T)

4,000

10,000

-

38,000

535

E(T)

4,000

10,000

38,000

-

604

E(T)

10,000

12,000

-

-

535

(7)The annual rate of vehicle excise duty for a relevant rigid goods vehicle which does not fall within any of tables 1 to 6 is £609.”

85VED: extension of old vehicles exemption from 1 April 2015

(2)The amendment made by subsection (1) comes into force on 1 April 2015; but nothing in that subsection has the effect that a nil licence is required to be in force in respect of a vehicle while a vehicle licence is in force in respect of it.

“(3A)Where a trade licence is taken out for a calendar year and the duty is to be paid by more than one instalment pursuant to an agreement under section 19B, the rate of duty is 105% of the applicable annual rate.”,

(c)for subsection (4) substitute—

“(4)The rate of duty applicable to a trade licence taken out for a period of 6 months is—

(a)55% of the applicable annual rate for a corresponding trade licence taken out for a calendar year, or

(b)if the duty is to be paid by direct debit pursuant to an agreement under section 19B, 52.5% of that applicable annual rate.”,

“(4A)Where a trade licence is taken out for a period of 12 months and the duty is to be paid by more than one instalment pursuant to an agreement under section 19B, the rate of duty is 105% of the applicable annual rate.”,

(c)for subsection (5) substitute—

“(5)The rate of duty applicable to a trade licence taken out for a period of 6 months is—

(a)55% of the applicable annual rate for a corresponding trade licence taken out for 12 months, or

(b)if the duty is to be paid by direct debit pursuant to an agreement under section 19B, 52.5% of that applicable annual rate.”, and

“(1A)An agreement to pay the duty payable on a vehicle licence or a trade licence may provide—

(a)for the duty to be paid by instalments,

(b)that if any of the rebate conditions in section 19(3) is satisfied in relation to the vehicle for which the licence was issued, the licence is to cease to be in force from the time specified in the agreement and any instalments falling due after that time are no longer to be due, and

(c)for any instalments falling due after a request under section 14(2) is received by the Secretary of State no longer to be due.”,

(b)in subsection (2)(c) omit “by post”,

(c)in subsection (3)(b) and (d) omit “by post”, and

(d)after subsection (3) insert—

“(4)But subsections (2) and (3) do not apply in a case where the agreement under subsection (1) provides for the duty payable to be paid by more than one instalment (and for this case see subsection (5)).

(5)In a case where—

(a)a vehicle licence or a trade licence is issued to a person in accordance with subsection (1),

(b)the duty payable on the licence is not received by the Secretary of State in accordance with the agreement,

(c)the agreement provides for the duty payable to be paid by more than one instalment,

(d)the Secretary of State sends a notice to the person requiring the person to secure that the duty payable on the licence (both in respect of instalments which have fallen due and in respect of future instalments) is paid within the period specified in the notice,

(e)the requirement in the notice is not complied with, and

(f)the Secretary of State sends a further notice to the person informing that person that the licence is void from the time specified in the notice,

“(8)In a case where a notice is sent as mentioned in section 19B(5)(f) the amounts specified in subsections (2)(b) and (4) are to be calculated on the basis of the rate described in section 4(1)(b) or 13(3A) (whichever is relevant).”, and

“(7)In a case where a notice is sent as mentioned in section 19B(5)(f) the amount specified in subsection (2) is to be calculated on the basis of the rate described in section 4(1)(b) or 13(3A) (whichever is relevant).”, and

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